EXHIBIT 23.1





            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



The Board of Directors
Nelnet, Inc.:


We consent to the incorporation by reference in the registration statement on
Form S-8 of Nelnet, Inc. of our reports dated March 13, 2006, with respect to
the consolidated balance sheets of Nelnet, Inc. as of December 31, 2005 and
2004, and the related consolidated statements of income, shareholders' equity
and comprehensive income, and cash flows for each of the years in the three-year
period ended December 31, 2005, management's assessment of the effectiveness of
internal control over financial reporting as of December 31, 2005 and the
effectiveness of internal control over financial reporting as of December 31,
2005, which reports appear in the December 31, 2005 annual report on Form 10-K
of Nelnet, Inc.



                                  /s/ KPMG LLP



Lincoln, Nebraska
June 26, 2006